Information for ruling 600009527
This section is Advance Tariff Ruling
- Start date
- 23 Jan 2024
- Expiry date
- 22 Jan 2027
- Commodity code
- 1806903900 (opens in new tab)
- Description
- A moulded hollow chocolate egg shell, with mini chocolate eggs inside. For the outer moulded egg shape: Containing: Milk chocolate flavoured with real orange oil flavouring. Sealed in two halves, resembling the shape of an egg. Ingredients: Sugar, cocoa mass, cocoa butter, skimmed milk powder, whey powder (from milk), vegetable fats (palm, shea), milk fat, emulsifiers (soya lecithins, E476), orange oil, flavouring. Mini eggs : Egg-shaped bite-sized milk chocolates flavoured with orange oil with a crispy coloured sugar shell. Ingredients: Sugar, cocoa butter, whole milk powder, skimmed milk powder, cocoa mass, rice starch, emulsifier (lecithins), natural orange oil, glazing agent (gum Arabic), flavouring, colours (carmine, carotenes).
- Keywords
-
- VEGETABLE FATS, OILS, AND EXTRACTS
- SUGARS
- COCOA SHELLS
- OIL OF ORANGE
- SKIMMED MILK
- CONFECTIONERY/COCOA PRODUCTS
- EGGS
- MILK CHOCOLATE
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3(1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s GIR 1 has been used to classify this product by the terms of heading 1806 - Chocolate and other food preparations containing cocoa. GIR 3b has been used as the outer egg is considered to be the essential character. GIR 5b has been used to identify packaging: Egg and mini eggs packed in a cardboard box for retail sale. GIR 6 has been used to classify the goods to subheading level 180690: Other than elsewhere specified. 8-digit code 18069039 - Chocolate and chocolate products: other than chocolates (including pralines) whether or not filled; not filled. Also classified in accordance with: Heading 1806 Chapter note 2. Harmonised System Explanatory Notes to heading: (HSEN)to 1806 Combined Nomenclature Explanatory Note to heading: (CNEN) to 18069039